FAC Explorer

Finding 504072 (2022-014)

Significant Deficiency
Requirement
L
Questioned Costs
-
Year
2022
Accepted
2024-10-29
Audit: 326473
Organization: Unified Government of Wyandotte County and Kansas City, Kansas (KS)
Auditor: Forvis Mazars

AI Summary

  • Core Issue: The Unified Government failed to provide evidence that a quarterly performance report for the SAFER grant was completed and submitted.
  • Impacted Requirements: This violates 2 CFR 200.303, which mandates proper internal controls and timely submission of required reports.
  • Recommended Follow-Up: Implement a tracking system to ensure timely submission of all required reports and improve document centralization.

Finding Text

U.S. Department of Homeland Security Staffing for Adequate Fire and Emergency Response (SAFER) - 97.083, Award number EMW-2019-FF-0819 Criteria or Specific Requirement – Reporting and Significant Deficiency Per 2 CFR 200.303, the non-Federal entities receiving federal awards (i.e., auditee management) establish and maintain internal control design to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Per The Department of Homeland Security (DHS) Notice of Funding Opportunity (NOFO) FY 2019 Staffing for Adequate Fire and Emergency Response (SAFER), quarterly performance reports which include a summary of project expenditures are required to be submitted. Per 2 CFR 200.303, the non-Federal entities receiving federal awards (i.e., auditee management) establish and maintain internal control design to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Condition: During our test work over the Staffing for Adequate Fire and Emergency Response (SAFER) grant, we noted the Unified Government was not able to supply support to evidence that a quarterly performance report selected for testing was properly completed and filed. Questioned Costs – None noted. Context: One out of the two quarterly reports selected for testing was unable to be supplied. This sample was not intended to be, and was not, a statistically valid sample. Identification of Prior Year Finding: N/A Effect: Required reports may not be submitted and/or submitted timely. Cause: The Unified Government's controls to ensure quarterly reports were submitted did not operate effectively. Recommendation: We recommend that the Unified Government implement a process that includes tracking the timely submission of reports. Views of Responsible Official and Planned Corrective Actions: Management has begun the process of centralizing documents related to reporting, monitoring and compliance.

Corrective Action Plan

Finding 2022-014 U.S Department of Homeland Security Staffing for Adequate Fire and Emergency Response (SAFER) – 97.083 Management’s Response: Management agrees that reports should be available for all reporting periods. It was discovered in 2023 during document submittals that reports were stored on the individual’s local computer and not reposed on the network. Key personnel turnover led to the reports not being available. The IT department has ensured that the documents stored locally on individual computer are now backed up by the network to prevent future issues, and compliance reports are to be stored on the department network drive and shared with Finance for a central depository. Views of Responsible Officials and Corrective Action: Management has begun the process of centralizing documents related to reporting, monitoring and compliance. Management will ensure this is addressed by December 31, 2024. Responsible Official: Dr. Shelley Kneuvean Chief Financial Officer Unified Government of Wyandotte County & Kansas City KS

Categories

Subrecipient Monitoring Reporting Significant Deficiency Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties

Other Findings in this Audit

  • 504061 2022-007
    Significant Deficiency Repeat
  • 504062 2022-007
    Significant Deficiency Repeat
  • 504063 2022-007
    Significant Deficiency Repeat
  • 504064 2022-008
    Material Weakness Repeat
  • 504065 2022-008
    Material Weakness Repeat
  • 504066 2022-008
    Material Weakness Repeat
  • 504067 2022-009
    Significant Deficiency
  • 504068 2022-010
    Significant Deficiency
  • 504069 2022-011
    Significant Deficiency Repeat
  • 504070 2022-012
    Significant Deficiency
  • 504071 2022-013
    Material Weakness
  • 504073 2022-015
    Material Weakness
  • 504074 2022-016
    Material Weakness
  • 504075 2022-017
    Material Weakness
  • 504076 2022-017
    Material Weakness
  • 504077 2022-018
    Significant Deficiency
  • 504078 2022-018
    Significant Deficiency
  • 504079 2022-019
    Material Weakness
  • 504080 2022-019
    Material Weakness
  • 1080503 2022-007
    Significant Deficiency Repeat
  • 1080504 2022-007
    Significant Deficiency Repeat
  • 1080505 2022-007
    Significant Deficiency Repeat
  • 1080506 2022-008
    Material Weakness Repeat
  • 1080507 2022-008
    Material Weakness Repeat
  • 1080508 2022-008
    Material Weakness Repeat
  • 1080509 2022-009
    Significant Deficiency
  • 1080510 2022-010
    Significant Deficiency
  • 1080511 2022-011
    Significant Deficiency Repeat
  • 1080512 2022-012
    Significant Deficiency
  • 1080513 2022-013
    Material Weakness
  • 1080514 2022-014
    Significant Deficiency
  • 1080515 2022-015
    Material Weakness
  • 1080516 2022-016
    Material Weakness
  • 1080517 2022-017
    Material Weakness
  • 1080518 2022-017
    Material Weakness
  • 1080519 2022-018
    Significant Deficiency
  • 1080520 2022-018
    Significant Deficiency
  • 1080521 2022-019
    Material Weakness
  • 1080522 2022-019
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
21.027 Covid-19 Coronavirus State and Local Fiscal Recovery Funds $9.91M
14.218 Community Development Block Grants/entitlement Grants $2.01M
97.083 Staffing for Adequate Fire and Emergency Response (safer) $1.83M
14.231 Covid-19 Emergency Solutions Grant Program $908,883
14.218 Covid-19 Community Development Block Grants/entitlement Grants $878,625
14.239 Home Investment Partnerships Program $749,810
93.667 Social Services Block Grant $596,437
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $502,390
20.600 State and Community Highway Safety $460,147
93.044 Special Programs for the Aging_title Iii, Part B_grants for Supportive Services and Senior Centers $410,089
16.710 Public Safety Partnership and Community Policing Grants $354,783
93.870 Maternal, Infant and Early Childhood Home Visiting Grant $304,090
16.738 Edward Byrne Memorial Justice Assistance Grant Program $280,440
10.557 Special Supplemental Nutrition Program for Women, Infants, and Children $263,480
93.053 Nutrition Services Incentive Program $251,323
93.268 Covid-19 Immunization Cooperative Agreements $245,697
14.900 Lead-Based Paint Hazard Control in Privately-Owned Housing $239,876
66.001 Air Pollution Control Program Support $226,310
93.116 Project Grants and Cooperative Agreements for Tuberculosis Control Programs $194,740
14.231 Emergency Solutions Grant Program $166,876
93.778 Medical Assistance Program $161,006
93.217 Family Planning_services $147,764
93.052 National Family Caregiver Support, Title Iii, Part E $129,555
93.069 Public Health Emergency Preparedness $103,036
16.034 Covid-19 Coronavirus Emergency Supplemental Funding Program $99,556
66.808 Solid Waste Management Assistance Grants $95,000
97.042 Emergency Management Performance Grants $90,660
16.588 Violence Against Women Formula Grants $84,822
93.575 Child Care and Development Block Grant $80,219
16.575 Crime Victim Assistance $75,759
93.045 Special Programs for the Aging_title Iii, Part C_nutrition Services $64,776
16.817 Byrne Criminal Justice Innovation Program $51,726
93.898 Cancer Prevention and Control Programs for State, Territorial and Tribal Organizations $51,023
95.001 High Intensity Drug Trafficking Areas Program $49,391
93.630 Developmental Disabilities Basic Support and Advocacy Grants $48,045
11.307 Economic Adjustment Assistance $42,779
20.507 Covid-19 Federal Transit_formula Grants $40,991
66.034 Surveys, Studies, Research, Investigations, Demonstrations, and Special Purpose Activities Relating to the Clean Air Act $38,417
16.746 Capital Case Litigation Initiative $28,172
16.590 Grants to Encourage Arrest Policies and Enforcement of Protection Orders Program $27,512
21.016 Equitable Sharing $18,700
93.268 Immunization Cooperative Agreements $9,414
93.994 Maternal and Child Health Services Block Grant to the States $6,164
93.043 Special Programs for the Aging_title Iii, Part D_disease Prevention and Health Promotion Services $3,635